Obligation of HMRC to disclose employment records
Employee remuneration scheme involving genuine loans
Like all public bodies, HMRC must comply with the Freedom of Information Act 2000. Iain Macleod considers information provided in connection with the policy on accelerated payment notices
Alternative dispute resolution (ADR) can be a cost-effective method of solving long running tax disputes. Dawn Register and Helen Adams provide your refresher guide on when ADR can help
Timothy Jarvis considers the recent decision in McLaren Racing concerning whether penalty fines are tax deductible
Isobel Clift answers a query on HMRC information powers and close company enquiries
Bill Dodwell gives his view on the latest phase of the Fair Tax Mark and its application to multinationals
George Bull asks what’s going on with the proposed (and subsequently swiftly scuppered) PAYE/NIC merger
Helen Buchanan comments on Labour’s proposals to close the quoted Eurobond exemption ‘loophole’
HMRC’s Lin Homer faced questions on HMRC’s proposed new direct recovery of tax debt powers at her appearing before the Treasury Select Committee on 8 July, with Liberal Democrat MP John Thurso, suggesting that the new powers would ‘breach the Magna Carta’.